Diplomski seminar je osredotočen na finančno poslovanje športnih društev. Finančno poslovanje pomeni zagotavljanje in upravljanje s finančnimi sredstvi in njihovimi viri ter razporejanje virov finančnih sredstev, z namenom zagotavljanja pogojev za opravljanje njihovih dejavnosti. V diplomskem seminarju je največ pozornosti namenjeno predvsem problemu, kako zagotoviti vire sredstev za poslovanje športnih društev. Ugotavljal pa bom tudi, kako velike so razlike med Nogometnim klubom Maribor (v nadaljevanju NK Maribor) in Realom Madrid. Najprej bom društva na splošno opredelil, saj so športna društva njihov del. Nato se bom na kratko zadržal pri zakonskih določilih o poslovanju in delovanju društva, saj so ti zakoni zelo pomembni pri poslovanju nepridobitnih društev, med katera spadajo športna društva. Predstavil bom tudi računovodski vidik, podrobneje pa bilanco stanja in izkaz poslovnega izida po Slovenskem računovodskem standardu 33, ki velja za društva. Opredelil in predstavil bom tudi strukturo prihodkov v športnih društvih. Nato se bom osredotočil na finančno poslovanje NK Maribor in predstavil njegov finančni vidik ter poslovno poročilo. V poslovnem poročilu bom podrobneje predstavil bilanco stanja in izkaz poslovnega izida med leti 2011 in 2013. Na koncu diplomskega seminarja pa bom finančno poslovanje NK Maribor primerjal še s poslovanjem nogometnega velikana Reala Madrid. Ugotavljam, da si športna društva večino prihodkov zagotavljajo z donacijami in sponzorstvom in da bi morala graditi predvsem na ugledu in tako privabljati nove sponzorje. Potrebno je tudi nenehno iskanje potencialnih financerjev, saj je od tega odvisen razvoj in obstoj društev. This Diploma thesis deals with the financial management of sport clubs. Financial management means providing and managing with financial assets and their resources with the purpose of providing conditions for their activities. In this diploma i will deal with the problem how to ensure enough resources for financial management of sport clubs. I will also observe how big are the differences between NK Maribor and Real Madrid. First i will define associations in generally, because sport clubs are part of them. Then briefly on legal regulations about operation and functioning of associations, because these regulations are very important at operating activities of non-profit associations. I will also present accounting aspect, more detailed balance sheet and income statement under Slovenian Accounting Standard 33, which applies to associations. I will also define and introduce the structure of revenues in sports clubs. Then i will focuse on the financial management of NK Maribor and introduce its financial aspect and business report. In business report i will represent more detailed its balance sheet and income statement between years 2011 and 2013. At the end of diploma i will compare financial management of NK Maribor, with financial management of football giant Real Madrid. I have found out that sports clubs provide most of the revenues from donations and sponsorship and that they should build on their reputation which brings new sponsors. It is also necessary to constantly search for potential funders, since this depends on the existence and development of associations.
